A bill to amend the Internal Revenue Code of 1954 to allow a deduction for amounts paid by speech-impaired or hearing-impaired individuals for use of toll telephone service by means of teletypewriters.

Amends the Internal Revenue Code to allow a tax credit for an amount, not to exceed $250, equal to 50 percent of the expenses paid or incurred by a speech- or hearing-impaired individual for the use of toll telephone services by means of teletypewriters.